If you make a change to the destination file system and you want to
do another incremental send of a snapshot, you must first rollback the receiving
file system.

For example, if you make a change to the file system as follows:

host2# rm newtank/dana/file.1

And you do an incremental send of tank/dana@snap3,
you must first rollback the receiving file system to receive the new incremental
snapshot. You can eliminate the rollback step by using the -F option.
For example:

The following checks are performed before the -F option
is successful:

If the most recent snapshot doesn't match the incremental
source, neither the rollback nor the receive is completed, and an error message
is returned.

If you accidentally provide the name of different file system
that doesn't match the incremental source to the zfs receive command,
neither the rollback nor the receive is completed, and the following error
message is returned.